Rule 313
(1) In assessment appeals, the valuation of the subject property shall be protested before the local board of review.
(2) The appeal for each subsequent year for which an assessment has been established is added automatically to the petition at the time of hearing. However, the parties may request that any subsequent year be excluded from consideration at the time of hearing. For the purposes of this subrule, an assessment has been established once the board of review has confirmed the assessment roll at the statutorily required March board of review meeting.
History: 1996 MR 4, Eff. May 2, 1996.
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